Hilo Sugar Co. v. Tucker

Opinion of the Court, by

Dole, J.

It does not appear from the record how this cause has reached the Court in Banco, but it was argued before us under an undoubted mutual understanding of both sides. The following agreed statement of facts and issues of law was submitted by counsel of both parties.

The Hilo Sugar Company is lessee of various tracts of land, containing in all an area of 1288 acres, under covenant to pay taxes. The Hilo Sugar Company returned these lands for taxation by name at the same rates per acre as their fee simple lands of similar nature, viz., Fifteen dollars ($15) per acre…